2025 (9) TMI 108

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....ed counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the Staterespondents. 2. With the consent of the parties, the writ petition is being decided at the admission stage without calling for counter affidavit. 3. Supplementary affidavit filed today, is taken on record. 4. By means of present petition, the petitioner is assailing the order dated 4.1.2025 passed by resp....

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....tion No. 2025:AHC:109827-DB. 7. Per contra, learned counsel supports the impugned orders. 8. After hearing learned counsel for the parties, the Court has perused the records. 9. It is not in dispute that in the present proceeding the penalty has been imposed only on the basis of alleged misclassification of the goods. It is also not in dispute that there is no discrepancy with regard to q....